REFERENCE TITLE: income tax; standard deduction; 2025

State of Arizona

Senate

Fifty-seventh Legislature

Second Regular Session

2026

SB 1578

Introduced by

Senators Epstein: Alston, Diaz, Fernandez, Gabaldón, Gonzales, Hatathlie, Kuby, Miranda, Sears, Sundareshan;  Representative Sandoval

AN ACT

establishing an optional standard deduction for taxable year 2025.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it enacted by the Legislature of the State of Arizona:

Section 1. Optional standard deduction; taxable year 2025

Notwithstanding section 43-1041, Arizona Revised Statutes, for the taxable year beginning from and after December 31, 2024 through December 31, 2025, a taxpayer may elect to take a standard deduction as follows:

1. In the case of a single person or a married person filing separately, the standard deduction is $15,750.

2. In the case of a single person who is a head of a household, the standard deduction is $23,625.

3. In the case of a married couple filing a joint return, the standard deduction is $31,500.